Genuinely curious:
You can only get the 18' steel wheels on models below the P400; the P400 has much larger brakes and thus requires the 19' wheel. That got me thinking, are there other driveline differences between the P300 and P400? For example, does the P400 have thicker axles like an HD pack LR3? Personally, I love speed and acknowledge that the P400 is likely the superior powertrain, but is it worth the extra $12,000? For me at least, the P300 is sufficient. However, if that $12,000 comes with a beefed up drivetrain (axles, diffs, CVs, etc...), then it may just be worth it to upgrade. Ultimately, if I wind up getting a new Defender, I doubt it'd be stock for very long.